【正文】 B 080Manage LitigationB 090Issue Pa ymentB 100DetermineSa lvageB 110DetermineSu brogationB 120DetermineReinsuranceB 130Ev aluate FraudB 140Pe rform ReportingB 150Manage / ReviewBi llingB 160Pe rform ClaimsAu ditB 170Manage ClaimDepartmentB 180Manage VendorRelationshipsB 190Manage Ex posureB 200Determine LossControlBManage Benefits Claims ProcessSubProcessActivitiesManage Benefits and ClaimsManage Litigation B050R eturn toPrevious Level G ather R elevantInform ation and R eports Interv iew Insured/C laim ant/W itnes sAssess Potential F raudAss ess PotentialSubrogationAssess SalvagePotentialU pdate Claim F ile D eterm ine LiabilityC an A Liab ilityD ecision B eM ad e?NoIs th ere an yIn su red L iab ility? C om m unicate C laimD enialNoC lose C laim FileReview R einsuranceAgreementsYesD oes rein su ran ceapp ly?F rau dIn vestig atio nR eq uired ?Poten tial Exists?Salvag e Poten tialExists?YesYesYesYesYesB120D eterm ineR einsuranc eB130Evaluate F raudB110D eterm ineSubrogationB100D eterm ineSalv ageB060M anage C laimR eservesB050Perf ormInv estigationIndustryPrintTMInsurance IndustryOperational ProcessesCProvide CustomerServiceDDevelop Manage Products/Services主要流程以支援 財務(wù)長扮演的角色。 ? 低價值之交易處理流程應(yīng)予以一致化或標(biāo)準(zhǔn)化。 ? 相同流程之集中化 ? 與特定績效直接攸關(guān)之流程應(yīng)分權(quán)處理。 ? 有效地控制、管理流程之可靠性。 ? 低成本、具效率地產(chǎn)出工作結(jié)果。 Improvemnt Calculations:Reduction i unit cost =A*ECost f downtime, due to suplier incidenc =B*CF*GCost f ensuring RM quality =*HFIT Atachment:[EXCL WORKSHET ICON]Potential Net Impact: A 40% improvemnt i suplier perfomance may lead to anual svings equivalent o 5% of the avrage anual purchase cost.Aditonal/Itangible Efects: + Increasd suplier and employe morale+ Increasd trust in raw materials+ Increasd percption f product reliabiltyRelatd Mangemnt Isues:Mangemnt Isue Name Mangemnt Isue LinkSuporting Evidenc: Improvemnt Calculations:Reduction i unit cost =A*ECost f downtime, due to suplier incidenc =B*CF*GCost f ensuring RM quality =*HFIT Atachment:[EXCL WORKSHET ICON]Potential Net Impact: A 40% improvemnt i suplier perfomance may lead to anual svings equivalent o 5% of the avrage anual purchase cost.Aditonal/Itangible Efects: + Increasd suplier and employe morale+ Increasd trust in raw materials+ Increasd percption f product reliabiltyRelatd Mangemnt Isues:Mangemnt Isue Name Mangemnt Isue LinkSuporting Evidenc: 適當(dāng)人數(shù)、技術(shù)與能力之財務(wù)工作團(tuán)隊。 ? 人員之技術(shù)與能力組合應(yīng)與符合角色需求。 ? 具彈性之人員需求調(diào)度模型。 ? 人員需求程度應(yīng)根據(jù)財務(wù)作業(yè)之?dāng)?shù)量、複雜度與涉獵範(fàn)圍廣度而定。 ? 衡量績效並根據(jù)目標(biāo)管理之。 ? 建立開放、充份支援之工作環(huán)境。 Improvent Calcutions:Reduction uit cost =A*ECost fdwntime, du tosplier ncide =B*CFGCost fenurig RM quality =D*HFIT Atachment:[EXCL WORKSHET ICON]Potenial Net Impact: A40% improvent isuplier perfomance y lad tonual sving equivalnt o5% ofthe avrge anul prchase ot.Aditonal/Itgible Efcts: + Increasd uplier and mploye rale+ Increasd tru inraw mterials+ Increasd perction fprduct reliablityRelatd Mnagemt Isue:Mangemt Isue Nam Mangemt Isue LinkSuporting Evidenc: Iprovent Calcutions:Reducti it cst =A*ECst ftie, d tsuplier ncide =B*CFst feurig R qality =D*HFIT Atachent:[EXCL RKSHET ICN]Potenial Net Ipact: A40 iprovent isuplier perface y lad tonual svig eqivalnt o5 fthe avrge anul prchase ot.Aditonal/Itgible Efcts: + Icreas uplier and ploye rale Icreas tr ira terials Icreas perctio fprduct reliablityRelatd naget Isue:anget Isue Na aet Ise LinkSuporting Evidenc: Irvemalctis:i ni ct =*sof, tsuplir cien =*st oferin ality =*I acet:[ E I]tieIct:40rmisplier fcmytal si eivalt 5 ft vre nl urcase t.dit/Iti fcts: +Icsl ly morale+Isti s+ Ias ecti ofct relialityl ntIse:atIse a at Ise ikprti viec: Ire lati:i ni t * ofi, tlir ince *t fsrin lit *I t:[ I]til t It: irt inlir rf le tl is ilet ft r l ur cst.itl/Intail fet: Ir slir l orl Ie ts i tril I eti oft rlilitlt nt Is:ant Is e at Is irti ie: Iprvemnt Calcutions:RoutostAECofdwnme, d tosuplir ciden =B*CFGCost feuring RM quality =D*HFAtachment:[XCL WRKSHET ICON]PiNIpct:A 40%rvmni suplier fonmy ldnul sing equivalnt o5% ofth averg nl purchase ot.Ata/IntgibEfcts: +Icdupe nd ply morale+Iasnwmaerls+ Inrased prtion fprduct reliablityRltdMagmnt Isue:Mgnt Isue Nam Mangmt Isue LinkSuporting Evidenc: Iprve Calcutions:Redui it cst =A*ECf ,tsuplir idenc =B*CFfesrig R qality =D*HFI Aachent:[XL RKSHET ICN]PlN Ic:A40 vnt isuplier rfy ldtigs qivalent o5ftvgnl prhae cost.Ail/Ingibl Efcts: +Ic uli nd ply oraleIc t ir aterilsIasp ofpduc reliablityRld agnt Isue:gntIsu Nae at Ise LinkSuporting Evidenc: 進(jìn)行方式 財務(wù)組織管理 分析與解釋 資本最適化 策略規(guī)劃 利益關(guān)係人 管理 風(fēng)險管理 政策推行 記錄與報告 財 務(wù) 長 管 理 架 構(gòu) 國內(nèi)財會功能提升與轉(zhuǎn)型之案例 評估企業(yè) 風(fēng)險及機(jī)會 改善基本財會 作業(yè)流程 策略 流程 人員 科技 提供具附加價值 之企業(yè)營運(yùn)分析 發(fā)展績效 管理架構(gòu) 擴(kuò) 展 技 能 共 享 知 識 革 變 動 啟 財會功能願景 與策略 財會流程作業(yè)改善與改造 作業(yè)制 成本管理制度 責(zé)任中心與績效 管理報告制度 ? 遠(yuǎn)東企業(yè)集團(tuán) ? 臺灣麥當(dāng)勞 ? 臺灣麥當(dāng)勞 ? Glaxowelle, fizer ? 誠品書局 ? 臺積電、旺宏電子 ? 遠(yuǎn)傳電信、臺北富邦銀行 ? 上海商銀、中國建設(shè)銀行、建華金控、郵局 ? 裕隆汽車、臺灣電力 ? 華邦電子 ? 旺宏電子 獲利率分析 ? 臺積電、臺北富邦銀行 ? 遠(yuǎn)傳電信 ? 上海商銀、中國建設(shè)銀行 財會功能知識管理 與變革管理 ? 臺積電 ? 華邦電子 QA